Single

You can check the box on line 1 if any of the following was true on December 31, 2017.

Married Filing Jointly

You can check the box on line 2 if any of the following apply.

A married couple filing jointly report their combined income and deduct their combined allowable expenses on one return. They can file a joint return even if only one had income or if they didn't live together all year. However, both persons must sign the return. Once you file a joint return, you can't choose to file separate returns for that year after the due date of the return.

Married Filing Separately

If you are married and file a separate return, you generally report only your own income, exemptions, deductions, and credits. Generally, you are responsible only for the tax on your own income. Different rules apply to people in community property states; see Pub. 555.

However, you usually will pay more tax than if you use another filing status for which you qualify. Also, if you file a separate return, you can't take the student loan interest deduction, the tuition and fees deduction, the education credits, or the earned income credit. You also can't take the standard deduction if your spouse itemizes deductions.

Be sure to enter your spouse's SSN or ITIN on Form 1040. If your spouse doesn't have and isn't required to have an SSN or ITIN, enter "NRA."

You may be able to file as head of household if you had a child living with you and you lived apart from your spouse during the last 6 months of 2017. See Married persons who live apart.

Head of Household

This filing status is for unmarried individuals who provide a home for certain other persons. You are considered unmarried for this purpose if any of the following applies.

Check the box on line 4 only if you are unmarried (or considered unmarried) and either Test 1 or Test 2 applies.

Qualifying Widow(er)

You can check the box on line 5 and use joint return tax rates for 2017 if all of the following apply.

If your spouse died in 2017, you can't file as qualifying widow(er). Instead, see the instructions for line 2.

Spouse

Check the box on line 6b if either of the following applies.

If your filing status is head of household and you check the box on line 6b, enter the name of your spouse on the dotted line next to line 6b. Also, enter your spouse's social security number in the space provided at the top of your return. If you became divorced or legally separated during 2017, you can't take an exemption for your former spouse.

Wages, Salaries, Tips, etc.

Enter the total of your wages, salaries, tips, etc. If a joint return, also include your spouse's income. For most people, the amount to enter on this line should be shown in box 1 of their Form(s) W-2. But the following types of income also must be included in the total on line 7.

You may owe social security and Medicare or railroad retirement (RRTA) tax on unreported tips. See the instructions for line 58.

A higher limit may apply to participants in section 457(b) deferred compensation plans for the 3 years before retirement age. Contact your plan administrator for more information.

If you were age 50 or older at the end of 2017, your employer may have allowed an additional deferral (catch-up contributions) of up to $6,000 ($3,000 for section 401(k)(11) and SIMPLE plans). This additional deferral amount isn't subject to the overall limit on elective deferrals.

You can't deduct the amount deferred. It isn't included as income in box 1 of your Form W-2.

If you were, the "Statutory employee" box in box 13 of your Form W-2 should be checked. Statutory employees include full-time life insurance salespeople and certain agent or commission drivers, traveling salespeople, and homeworkers. If you have related business expenses to deduct, report the amount shown in box 1 of your Form W-2 on Schedule C or C-EZ along with your expenses.

Your employer is required to provide or send Form W-2 to you no later than
January 31, 2018. If you don’t receive it by early February, use Tax Topic 154 to find out what to do. Even if you don’t get a Form W-2, you still must report your earnings on line 7. If you lose your Form W-2 or it is incorrect, ask your employer for a new one.

Taxable Interest

Each payer should send you a Form 1099-INT or Form 1099-OID. Enter your total taxable interest income on line 8a. But you must fill in and attach Schedule B if the total is over $1,500 or any of the other conditions listed at the beginning of the Schedule B instructions apply to you.

For more details about reporting taxable interest, including market discount on bonds and adjustments for amortizable bond premium or acquisition premium, see Pub. 550.

Interest credited in 2017 on deposits that you couldn't withdraw because of the bankruptcy or insolvency of the financial institution may not have to be included in your 2017 income. For details, see Pub. 550.

If you get a 2017 Form 1099-INT for U.S. savings bond interest that includes amounts you reported before 2017, see Pub. 550.

Tax-Exempt Interest

If you received any tax-exempt interest (including any tax-exempt original issue discount (OID)), such as from municipal bonds, each payer should send you a Form 1099-INT or a Form 1099-OID. In general, your tax-exempt stated interest should be shown in box 8 of Form 1099-INT or, for a tax-exempt OID bond, in box 2 of Form 1099-OID and your tax-exempt OID should be shown in box 11 of Form 1099-OID. Enter the total on line 8b. However, if you acquired a tax-exempt bond at a premium, only report the net amount of tax-exempt interest on line 8b (that is, the excess of the tax-exempt interest received during the year over the amortized bond premium for the year). Also, if you acquired a tax-exempt OID bond at an acquisition premium, only report the net amount of tax-exempt OID on line 8b (that is, the excess of tax-exempt OID for the year over the amortized acquisition premium for the year). See Pub. 550 for more information about OID, bond premium, and acquisition premium.

Also include on line 8b any exempt-interest dividends from a mutual fund or other regulated investment company. This amount should be shown in box 10 of Form 1099-DIV.

Don’t include interest earned on your IRA, health savings account, Archer or Medicare Advantage MSA, or Coverdell education savings account.

Ordinary Dividends

Each payer should send you a Form 1099-DIV. Enter your total ordinary dividends on line 9a. This amount should be shown in box 1a of Form(s) 1099-DIV.

You must fill in and attach Schedule B if the total is over $1,500 or you received, as a nominee, ordinary dividends that actually belong to someone else.

Some distributions are a return of your cost (or other basis). They won't be taxed until you recover your cost (or other basis). You must reduce your cost (or other basis) by these distributions. After you get back all of your cost (or other basis), you must report these distributions as capital gains on Form 8949. For details, see Pub. 550.

Dividends on insurance policies are a partial return of the premiums you paid. Don’t report them as dividends. Include them in income on line 21 only if they exceed the total of all net premiums you paid for the contract.

Qualified Dividends

Enter your total qualified dividends on
line 9b. Qualified dividends also are included in the ordinary dividend total required to be shown on line 9a. Qualified dividends are eligible for a lower tax rate than other ordinary income. Generally, these dividends are shown in box 1b of Form(s) 1099-DIV. See Pub. 550 for the definition of qualified dividends if you received dividends not reported on Form 1099-DIV.

Use the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet, whichever applies, to figure your tax. See the instructions for line 44 for details.

Taxable Refunds, Credits, or Offsets of State and Local Income Taxes

None of your refund is taxable if, in the year you paid the tax, you either (a) didn't itemize deductions, or (b) elected to deduct state and local general sales taxes instead of state and local income taxes.

If you received a refund, credit, or offset of state or local income taxes in 2017, you may be required to report this amount. If you didn't receive a Form 1099-G, check with the government agency that made the payments to you. Your 2017 Form 1099-G may have been made available to you only in an electronic format, and you will need to get instructions from the agency to retrieve this document. Report any taxable refund you received even if you didn't receive Form 1099-G.

If you chose to apply part or all of the refund to your 2017 estimated state or local income tax, the amount applied is treated as received in 2017. If the refund was for a tax you paid in 2016 and you deducted state and local income taxes on line 5 of your 2016 Schedule A, use the State and Local Income Tax Refund Worksheet in these instructions to see if any of your refund is taxable.

Alimony Received

Enter amounts received as alimony or separate maintenance. You must let the person who made the payments know your social security number. If you don’t, you may have to pay a penalty. For more details, see Pub. 504.

 

State and Local Income Tax Refund Worksheet—Line 10

Before you begin: Be sure you have read the Exception in the instructions for this line to see if you can use this worksheet instead of Pub. 525 to figure if any of your refund is taxable.

1.			Enter the income tax refund from Form(s) 1099-G (or similar statement). But don’t enter more than the amount of your state and local income taxes shown on your 2016 Schedule A, line 5										1.
2.			Enter your total itemized deductions from your 2016 Schedule A, line 29								2.
			Note. If the filing status on your 2016 Form 1040 was married filing separately and your spouse itemized deductions in 2016, skip lines 3 through 5, enter the amount from line 2 on line 6, and go to line 7.
3.			Enter the amount shown below for the filing status claimed on your 2016 Form 1040.
		Single or married filing separately—$6,300 Married filing jointly or qualifying widow(er)—$12,600 Head of household—$9,300							3.
4.			Did you fill in line 39a on your 2016 Form 1040?
			No.	Enter -0-.					4.
			Yes.	Multiply the number in the box on line 39a of your 2016 Form 1040 by $1,250 ($1,550 if your 2016 filing status was single or head of household).
5.			Add lines 3 and 4								5.
6.			Is the amount on line 5 less than the amount on line 2?
			No.	None of your refund is taxable.
			Yes.	Subtract line 5 from line 2									6.
7.			Taxable part of your refund. Enter the smaller of line 1 or line 6 here and on Form 1040, line 10										7.

Business Income or (Loss)

If you operated a business or practiced your profession as a sole proprietor, report your income and expenses on Schedule C or C-EZ.

Capital Gain or (Loss)

If you sold a capital asset, such as a stock or bond, you must complete and attach Form 8949 and Schedule D.

If you don’t have to file Schedule D, use the Qualified Dividends and Capital Gain Tax Worksheet in the line 44 instructions to figure your tax.

Other Gains or (Losses)

If you sold or exchanged assets used in a trade or business, see the Instructions for Form 4797.

IRA Distributions

Special rules may apply if you received a distribution from your individual retirement arrangement (IRA) and your main home was in one of the Presidentially declared disaster areas eligible for these special rules on the specified date. Special rules also may apply if you received a distribution to buy or construct a main home in one of the Presidentially declared disaster areas eligible for these special rules, but that home wasn’t bought or constructed because of the disaster. See Pub. 976 for details.

You should receive a Form 1099-R showing the total amount of any distribution from your IRA before income tax or other deductions were withheld. This amount should be shown in box 1 of Form 1099-R. Unless otherwise noted in the line 15a and 15b instructions, an IRA includes a traditional IRA, Roth IRA (including a my RA), simplified employee pension (SEP) IRA, and a savings incentive match plan for employees (SIMPLE) IRA. Except as provided next, leave line 15a blank and enter the total distribution (from Form 1099-R, box 1) on line 15b.

You may have to pay an additional tax if (a) you received an early distribution from your IRA and the total wasn't rolled over, or (b) you were born before July 1, 1946, and received less than the minimum required distribution from your traditional, SEP, and SIMPLE IRAs. See the instructions for line 59 for details.

Pensions and Annuities

Special rules may apply if you received a distribution from a profit-sharing plan or retirement plan and your main home was in one of the Presidentially declared disaster areas eligible for these special rules on the specified date. Special rules also may apply if you received a distribution on certain dates to buy or construct a main home in one of the Presidentially declared disaster areas eligible for these special rules, but that home wasn’t bought or constructed because of the disaster. See Pub. 976 for details.

You should receive a Form 1099-R showing the total amount of your pension and annuity payments before income tax or other deductions were withheld. This amount should be shown in box 1 of Form 1099-R. Pension and annuity payments include distributions from 401(k), 403(b), and governmental 457(b) plans. Rollovers and lump-sum distributions are explained later. Don’t include the following payments on lines 16a and 16b. Instead, report them on line 7.

Attach Form(s) 1099-R to Form 1040 if any federal income tax was withheld.

Your payments are fully taxable if (a) you didn't contribute to the cost (see Cost, later) of your pension or annuity, or (b) you got your entire cost back tax free before 2017. But see Insurance Premiums for Retired Public Safety Officers , later. If your pension or annuity is fully taxable, enter the total pension or annuity payments (from Form(s) 1099-R, box 1) on line 16b; don’t make an entry on line 16a.

Fully taxable pensions and annuities also include military retirement pay shown on Form 1099-R. For details on military disability pensions, see Pub. 525. If you received a Form RRB-1099-R, see Pub. 575 to find out how to report your benefits.

Enter the total pension or annuity payments (from Form 1099-R, box 1) on line 16a. If your Form 1099-R doesn't show the taxable amount, you must use the General Rule explained in Pub. 939 to figure the taxable part to enter on line 16b. But if your annuity starting date (defined later) was after July 1, 1986, see Simplified Method , later, to find out if you must use that method to figure the taxable part.

You can ask the IRS to figure the taxable part for you for a $1,000 fee. For details, see Pub. 939.

If your Form 1099-R shows a taxable amount, you can report that amount on
line 16b. But you may be able to report a lower taxable amount by using the General Rule or the Simplified Method or if the exclusion for retired public safety officers, discussed next, applies.

If you are an eligible retired public safety officer (law enforcement officer, firefighter, chaplain, or member of a rescue squad or ambulance crew), you can elect to exclude from income distributions made from your eligible retirement plan that are used to pay the premiums for coverage by an accident or health plan or a long-term care insurance contract. You can do this only if you retired because of disability or because you reached normal retirement age. The premiums can be for coverage for you, your spouse, or dependents. The distribution must be from a plan maintained by the employer from which you retired as a public safety officer. Also, the distribution must be made directly from the plan to the provider of the accident or health plan or long-term care insurance contract. You can exclude from income the smaller of the amount of the premiums or $3,000. You can make this election only for amounts that would otherwise be included in your income.

An eligible retirement plan is a governmental plan that is a qualified trust or a section 403(a), 403(b), or 457(b) plan.

If you make this election, reduce the otherwise taxable amount of your pension or annuity by the amount excluded. The amount shown in box 2a of Form 1099-R doesn't reflect the exclusion. Report your total distributions on line 16a and the taxable amount on line 16b. Enter "PSO" next to line 16b.

 

Simplified Method Worksheet—Lines 16a and 16b

 

 

Simplified Method Worksheet-Lines 16a and 16b

Simplified Method Worksheet—Lines 16a and 16b

Simplified Method Worksheet—Lines 16a and 16b

Summary: This is the simplified method worksheet. It is used to figure the taxable part of your pension or annuity using the simplified method.

Before you begin: If you are the beneficiary of a deceased employee or former employee who died before August 21, 1996, include any death benefit exclusion that you are entitled to (up to $5,000) in the amount entered on line 2 below.

Note. If you had more than one partially taxable pension or annuity, figure the taxable part of each separately. Enter the total of the taxable parts on Form 1040, line 16b. Enter the total pension or annuity payments received in 2017 on Form 1040, line 16a.

The line items to be completed are:

"1. Enter the total pension or annuity payments from Form 1099-R, box 1. Also, enter this amount on Form 1040, line 16a." field

"2. Enter your cost in the plan at the annuity starting date. Note. If you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year’s worksheet on line 4 below (even if the amount of your pension or annuity has changed). Otherwise, go to line 3." field

"3. Enter the appropriate number from Table 1 below. But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below." field

"4. Divide line 2 by the number on line 3." field

"5. Multiply line 4 by the number of months for which this year’s payments were made. If your annuity starting date was before 1987, skip lines 6 and 7 and enter this amount on line 8. Otherwise, go to line 6." field

"6. Enter the amount, if any, recovered tax free in years after 1986. If you completed this worksheet last year, enter the amount from line 10 of last year’s worksheet." field

"7.Subtract line 6 from line 2." field

"8. Enter the smaller of line 5 or line 7." field

"9. Taxable amount. Subtract line 8 from line 1. Enter the result, but not less than zero. Also, enter this amount on Form 1040, line 16b. If your Form 1099-R shows a larger amount, use the amount on this line instead of the amount from Form 1099-R. If you are a retired public safety officer, see Insurance Premiums for Retired Public Safety Officers before entering an amount on line 16b." field

"10. Was your annuity starting date before 1987?" "Yes. STOP. Leave line 10 blank."checkbox "No. Add lines 6 and 8. This is the amount you have recovered tax free through 2017. You will need this number when you fill out this worksheet next year." checkbox, field

 

Table 1 for Line 3 Above

IF the age at annuity starting date was	AND your annuity starting date was before November 19, 1996, enter on line 3	AND your annuity starting date was after November 18, 1996, enter on line 3
55 or under	300	360
56–60	260	310
61–65	240	260
66–70	170	210
71 or older	120	160

Table 2 for Line 3 Above

IF the combined ages at annuity starting date were	THEN enter on line 3
110 or under	410
111–120	360
121–130	310
131–140	260
141 or older	210

Please click here for the text description of the image.

If you are retired on disability and reporting your disability pension on line 7, include only the taxable amount on that line and enter "PSO" and the amount excluded on the dotted line next to line 7.

You must use the Simplified Method if either of the following applies.

If you must use the Simplified Method, complete the Simplified Method Worksheet in these instructions to figure the taxable part of your pension or annuity. For more details on the Simplified Method, see Pub. 575 (or Pub. 721 for U.S. Civil Service retirement benefits).

If you received U.S. Civil Service retirement benefits and you chose the alternative annuity option, see Pub. 721 to figure the taxable part of your annuity. Do not use the Simplified Method Worksheet in these instructions.

Your annuity starting date is the later of the first day of the first period for which you received a payment or the date the plan's obligations became fixed.

If you are the retiree, use your age on the annuity starting date. If you are the survivor of a retiree, use the retiree's age on his or her annuity starting date. But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, use your combined ages on the annuity starting date.

If you are the beneficiary of an employee who died, see Pub. 575. If there is more than one beneficiary, see Pub. 575 or Pub. 721 to figure each beneficiary's taxable amount.

Your cost is generally your net investment in the plan as of the annuity starting date. It doesn't include pre-tax contributions. Your net investment may be shown in box 9b of Form 1099-R.

Generally, a rollover is a tax-free distribution of cash or other assets from one retirement plan that is contributed to another plan within 60 days of receiving the distribution. However, a rollover to a Roth IRA or a designated Roth account is generally not a tax-free distribution. Use lines 16a and 16b to report a rollover, including a direct rollover, from one qualified employer's plan to another or to an IRA or SEP.

Enter on line 16a the distribution from Form 1099-R, box 1. From this amount, subtract any contributions (usually shown in box 5) that were taxable to you when made. From that result, subtract the amount of the rollover. Enter the remaining amount on line 16b. If the remaining amount is zero and you have no other distribution to report on line 16b, enter -0- on line 16b. Also, enter "Rollover" next to line 16b.

See Pub. 575 for more details on rollovers, including special rules that apply to rollovers from designated Roth accounts, partial rollovers of property, and distributions under qualified domestic relations orders.

If you received a lump-sum distribution from a profit-sharing or retirement plan, your Form 1099-R should have the "Total distribution" box in box 2b checked. You may owe an additional tax if you received an early distribution from a qualified retirement plan and the total amount wasn't rolled over. For details, see the instructions for line 59.

Enter the total distribution on line 16a and the taxable part on line 16b. For details, see Pub. 575.

If you or the plan participant was born before January 2, 1936, you could pay less tax on the distribution. See Form 4972.

Unemployment Compensation

You should receive a Form 1099-G showing in box 1 the total unemployment compensation paid to you in 2017. Report this amount on line 19. However, if you made contributions to a governmental unemployment compensation program or to a governmental paid family leave program and you aren't itemizing deductions, reduce the amount you report on line 19 by those contributions. If you are itemizing deductions, see the instructions on Form 1099-G.

If you received an overpayment of unemployment compensation in 2017 and you repaid any of it in 2017, subtract the amount you repaid from the total amount you received. Enter the result on line 19. Also, enter "Repaid" and the amount you repaid on the dotted line next to line 19. If, in 2017, you repaid unemployment compensation that you included in gross income in an earlier year, you can deduct the amount repaid on Schedule A, line 23. But if you repaid more than $3,000, see Repayments in Pub. 525 for details on how to report the repayment.

Social Security Benefits

You should receive a Form SSA-1099 showing in box 3 the total social security benefits paid to you. Box 4 will show the amount of any benefits you repaid in 2017. If you received railroad retirement benefits treated as social security, you should receive a Form RRB-1099.

Use the Social Security Benefits Worksheet in these instructions to see if any of your benefits are taxable.

Benefits for earlier year received in 2017? If any of your benefits are taxable for 2017 and they include a lump-sum benefit payment that was for an earlier year, you may be able to reduce the taxable amount. See Lump-Sum Election in Pub. 915 for details.

 

Social Security Benefits Worksheet—Lines 20a and 20b

Before you begin: Complete Form 1040, lines 21 and 23 through 32, if they apply to you. Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the instructions for line 36). If you are married filing separately and you lived apart from your spouse for all of 2017, enter "D" to the right of the word "benefits" on line 20a. If you don’t, you may get a math error notice from the IRS. Be sure you have read the Exception in the line 20a and 20b instructions to see if you can use this worksheet instead of a publication to find out if any of your benefits are taxable.

1.		Enter the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099. Also, enter this amount on Form 1040, line 20a				1.
2.		Multiply line 1 by 50% (0.50)							2.
3.		Combine the amounts from Form 1040, lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21							3.
4.		Enter the amount, if any, from Form 1040, line 8b							4.
5.		Combine lines 2, 3, and 4							5.
6.		Enter the total of the amounts from Form 1040, lines 23 through 32, plus any write-in adjustments you entered on the dotted line next to line 36							6.
7.		Is the amount on line 6 less than the amount on line 5?
			No.		None of your social security benefits are taxable. Enter -0- on Form 1040, line 20b.
			Yes. Subtract line 6 from line 5						7.
8.		If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2017, enter $25,000							8.
		Married filing separately and you lived with your spouse at any time in 2017, skip lines 8 through 15; multiply line 7 by 85% (0.85) and enter the result on line 16. Then, go to line 17
9.		Is the amount on line 8 less than the amount on line 7?
			No.		None of your social security benefits are taxable. Enter -0- on Form 1040, line 20b. If you are married filing separately and you lived apart from your spouse for all of 2017, be sure you entered "D" to the right of the word "benefits" on line 20a.
			Yes. Subtract line 8 from line 7						9.
10.		Enter: $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2017							10.
11.		Subtract line 10 from line 9. If zero or less, enter -0-							11.
12.		Enter the smaller of line 9 or line 10							12.
13.		Enter one-half of line 12							13.
14.		Enter the smaller of line 2 or line 13							14.
15.		Multiply line 11 by 85% (0.85). If line 11 is zero, enter -0-							15.
16.		Add lines 14 and 15							16.
17.		Multiply line 1 by 85% (0.85)							17.
18.		Taxable social security benefits. Enter the smaller of line 16 or line 17. Also enter this amount on Form 1040, line 20b							18.
			If any of your benefits are taxable for 2017 and they include a lump-sum benefit payment that was for an earlier year, you may be able to reduce the taxable amount. See Lump-Sum Election in Pub. 915 for details.

Other Income

Do not report on this line any income from self-employment or fees received as a notary public. Instead, you must use Schedule C, C-EZ, or F, even if you don’t have any business expenses. Also, don’t report on line 21 any nonemployee compensation shown on Form 1099-MISC (unless it isn't self-employment income, such as income from a hobby or a sporadic activity). Instead, see the instructions on Form 1099-MISC to find out where to report that income.

Educator Expenses

If you were an eligible educator in 2017, you can deduct on line 23 up to $250 of qualified expenses you paid in 2017. If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. However, neither spouse can deduct more than $250 of his or her qualified expenses on line 23. You may be able to deduct expenses that are more than the $250 (or $500) limit on Schedule A, line 21. An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who worked in a school for at least 900 hours during a school year.

Qualified expenses include ordinary and necessary expenses paid:

An ordinary expense is one that is common and accepted in your educational field. A necessary expense is one that is helpful and appropriate for your profession as an educator. An expense doesn’t have to be required to be considered necessary.

Qualified expenses don’t include expenses for home schooling or for nonathletic supplies for courses in health or physical education.

You must reduce your qualified expenses by the following amounts.

For more details, use Tax Topic 458 or see Pub. 529.

Certain Business Expenses of Reservists, Performing Artists, and Fee-Basis Government Officials

Include the following deductions on
line 24.

For more details, see Form 2106 or 2106-EZ.

Health Savings Account (HSA) Deduction

You may be able to take this deduction if contributions (other than employer contributions, rollovers, and qualified HSA funding distributions from an IRA) were made to your HSA for 2017. See Form 8889.

Moving Expenses

If you moved in connection with your job or business or started a new job, you may be able to take this deduction. But your new workplace must be at least 50 miles farther from your old home than your old home was from your old workplace. If you had no former workplace, your new workplace must be at least 50 miles from your old home. Use Tax Topic 455 or see Form 3903.

Deductible Part of Self-Employment Tax

If you were self-employed and owe self-employment tax, fill in Schedule SE to figure the amount of your deduction. If you completed Section A of Schedule SE, the deductible part of your self-employment tax is on line 6. If you completed Section B of Schedule SE, it is on line 13.

Self-Employed SEP, SIMPLE, and Qualified Plans

If you were self-employed or a partner, you may be able to take this deduction. See Pub. 560 or, if you were a minister, Pub. 517.

Self-Employed Health Insurance Deduction

You may be able to deduct the amount you paid for health insurance for yourself, your spouse, and your dependents. The insurance also can cover your child who was under age 27 at the end of 2017, even if the child wasn't your dependent. A child includes your son, daughter, stepchild, adopted child, or foster child (defined in the line 6c instructions).

One of the following statements must be true.

The insurance plan must be established under your business. Your personal services must have been a material income-producing factor in the business. If you are filing Schedule C, C-EZ, or F, the policy can be either in your name or in the name of the business.

If you are a partner, the policy can be either in your name or in the name of the partnership. You can either pay the premiums yourself or your partnership can pay them and report them as guaranteed payments. If the policy is in your name and you pay the premiums yourself, the partnership must reimburse you and report the premiums as guaranteed payments.

If you are a more-than-2% shareholder in an S corporation, the policy can be either in your name or in the name of the S corporation. You can either pay the premiums yourself or the S corporation can pay them and report them as wages. If the policy is in your name and you pay the premiums yourself, the S corporation must reimburse you. You can deduct the premiums only if the S corporation reports the premiums paid or reimbursed as wages in box 1 of your Form W-2 in 2017 and you also report the premium payments or reimbursements as wages on Form 1040, line 7.

But if you also were eligible to participate in any subsidized health plan maintained by your or your spouse's employer for any month or part of a month in 2017, amounts paid for health insurance coverage for that month can't be used to figure the deduction. Also, if you were eligible for any month or part of a month to participate in any subsidized health plan maintained by the employer of either your dependent or your child who was under age 27 at the end of 2017, don’t use amounts paid for coverage for that month to figure the deduction.

A qualified small employer health reimbursement arrangement (QSEHRA) is considered to be a subsidized health plan maintained by an employer.

Medicare premiums you voluntarily pay to obtain insurance in your name that is similar to qualifying private health insurance can be used to figure the deduction. Amounts paid for health insurance coverage from retirement plan distributions that were nontaxable because you are a retired public safety officer can't be used to figure the deduction.

For more details, see Pub. 535.

If you qualify to take the deduction, use the Self-Employed Health Insurance Deduction Worksheet to figure the amount you can deduct.

Penalty on Early Withdrawal of Savings

The Form 1099-INT or Form 1099-OID you received will show the amount of any penalty you were charged.

Alimony Paid

If you made payments to or for your spouse or former spouse under a divorce or separation instrument, you may be able to take this deduction. Use Tax Topic 452 or see Pub. 504.

IRA Deduction

If you made any nondeductible contributions to a traditional individual retirement arrangement (IRA) for 2017, you must report them on Form 8606.

If you made contributions to a traditional IRA for 2017, you may be able to take an IRA deduction. But you, or your spouse if filing a joint return, must have had earned income to do so. For IRA purposes, earned income includes alimony and separate maintenance payments reported on line 11. If you were a member of the U.S. Armed Forces, earned income includes any nontaxable combat pay you received. If you were self-employed, earned income is generally your net earnings from self-employment if your personal services were a material income-producing factor. For more details, see Pub. 590-A. A statement should be sent to you by May 31, 2018, that shows all contributions to your traditional IRA for 2017.

Use the IRA Deduction Worksheet to figure the amount, if any, of your IRA deduction. But read the following 11-item list before you fill in the worksheet.

By April 1 of the year after the year in which you turn
age 70½, you must start taking minimum required distributions from your traditional IRA. If you don’t, you may have to pay a 50% additional tax on the amount that should have been distributed. For details, including how to figure the minimum required distribution, see Pub. 590-B.

 

Were You Covered by a Retirement Plan?

If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc.) at work or through self-employment, your IRA deduction may be reduced or eliminated. But you can still make contributions to an IRA even if you can't deduct them. In any case, the income earned on your IRA contributions isn't taxed until it is paid to you.

The "Retirement plan" box in box 13 of your Form W-2 should be checked if you were covered by a plan at work even if you weren’t vested in the plan. You also are covered by a plan if you were self-employed and had a SEP, SIMPLE, or qualified retirement plan.

If you were covered by a retirement plan and you file Form 2555, 2555-EZ, or 8815, or you exclude employer-provided adoption benefits, see Pub. 590-A to figure the amount, if any, of your IRA deduction.

Married persons filing separately.

If you weren’t covered by a retirement plan but your spouse was, you are considered covered by a plan unless you lived apart from your spouse for all of 2017.

 

You may be able to take the retirement savings contributions credit. See the line 51 instructions.

 

IRA Deduction Worksheet—Line 32

Caution

 

If you were age 70½ or older at the end of 2017, you can't deduct any contributions made to your traditional IRA or treat them as nondeductible contributions. Don’t complete this worksheet for anyone age 70½ or older at the end of 2017. If you are married filing jointly and only one spouse was under age 70½ at the end of 2017, complete this worksheet only for that spouse.

Before you begin: Be sure you have read the 11-item list in the instructions for this line. You may not be able to use this worksheet. Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the instructions for line 36). If you are married filing separately and you lived apart from your spouse for all of 2017, enter "D" on the dotted line next to Form 1040, line 32. If you don’t, you may get a math error notice from the IRS.

Your IRA

Spouse's IRA

1a.

Were you covered by a retirement plan (see Were You Covered by a Retirement Plan? )?

1a.

Yes   No

b.

If married filing jointly, was your spouse covered by a retirement plan?

1b.

Yes   No

Next. If you checked "No" on line 1a (and "No" on line 1b if married filing jointly), skip lines 2 through 6, enter the applicable amount below on line 7a (and line 7b if applicable), and go to line 8. $5,500, if under age 50 at the end of 2017. $6,500, if age 50 or older but under age 70½ at the end of 2017. Otherwise, go to line 2.

2.

Enter the amount shown below that applies to you.

Single, head of household, or married filing separately and you lived apart from your spouse for all of 2017, enter $72,000.

Qualifying widow(er), enter $119,000.

2a.

2b.

Married filing jointly, enter $119,000 in both columns. But if you checked "No" on either line 1a or 1b, enter $196,000 for the person who wasn't covered by a plan. Married filing separately and you lived with your spouse at any time in 2017, enter $10,000.

3.

Enter the amount from Form 1040, line 22

3.

4.

Enter the total of the amounts from Form 1040, lines 23 through 31a, plus any write-in adjustments you entered on the dotted line next to line 36

4.

5.

Subtract line 4 from line 3. If married filing jointly, enter the result in both columns

5a.

5b.

6.

Is the amount on line 5 less than the amount on line 2?

No.

None of your IRA contributions are deductible. For details on nondeductible IRA contributions, see Form 8606.

Yes.

Subtract line 5 from line 2 in each column. Follow the instruction below that applies to you.

If single, head of household, or married filing separately, and the result is $10,000 or more, enter the applicable amount below on line 7 for that column and go to line 8. i. $5,500, if under age 50 at the end of 2017. ii. $6,500, if age 50 or older but under age 70½ at the end of 2017. If the result is less than $10,000, go to line 7.

6a.

6b.

If married filing jointly or qualifying widow(er), and the result is $20,000 or more ($10,000 or more in the column for the IRA of a person who wasn't covered by a retirement plan), enter the applicable amount below on line 7 for that column and go to line 8. i. $5,500, if under age 50 at the end of 2017. ii. $6,500 if age 50 or older but under age 70½ at the end of 2017. Otherwise, go to line 7.

 

IRA Deduction Worksheet—Continued

Your IRA

Spouse's IRA

7.

Multiply lines 6a and 6b by the percentage below that applies to you. If the result isn't a multiple of $10, increase it to the next multiple of $10 (for example, increase $490.30 to $500). If the result is $200 or more, enter the result. But if it is less than $200, enter $200.

Single, head of household, or married filing separately, multiply by 55% (0.55) (or by 65% (0.65) in the column for the IRA of a person who is age 50 or older at the end of 2017).

Married filing jointly or qualifying widow(er), multiply by 27.5% (0.275) (or by 32.5% (0.325) in the column for the IRA of a person who is age 50 or older at the end of 2017). But if you checked "No" on either line 1a or 1b, then in the column for the IRA of the person who wasn't covered by a retirement plan, multiply by 55% (0.55) (or by 65% (0.65) if age 50 or older at the end of 2017).

7a.

7b.

8.

Enter the total of your (and your spouse's if filing jointly):

Wages, salaries, tips, etc. Generally, this is the amount reported in box 1 of Form W-2. Exceptions are explained earlier in these instructions for line 32.

8.

Alimony and separate maintenance payments reported on Form 1040, line 11.

Nontaxable combat pay. This amount should be reported in box 12 of Form W-2 with code Q.

9.

Enter the earned income you (and your spouse if filing jointly) received as a self-employed individual or a partner. Generally, this is your (and your spouse's if filing jointly) net earnings from self-employment if your personal services were a material income-producing factor, minus any deductions on Form 1040, lines 27 and 28. If zero or less, enter -0-. For more details, see Pub. 590-A

9.

10.

Add lines 8 and 9

10.

If married filing jointly and line 10 is less than $11,000 ($12,000 if one spouse is age 50 or older at the end of 2017; $13,000 if both spouses are age 50 or older at the end of 2017), stop here and use the worksheet in Pub. 590-A to figure your IRA deduction.

11.

Enter traditional IRA contributions made, or that will be made by April 17, 2018 for 2017 to your IRA on line 11a and to your spouse's IRA on line 11b

11a.

11b.

12.

On line 12a, enter the smallest of line 7a, 10, or 11a. On line 12b, enter the smallest of line 7b, 10, or 11b. This is the most you can deduct. Add the amounts on lines 12a and 12b and enter the total on Form 1040, line 32. Or, if you want, you can deduct a smaller amount and treat the rest as a nondeductible contribution (see Form 8606)

12a.

12b.

Student Loan Interest Deduction

You can take this deduction only if all of the following apply.

Use the worksheet in these instructions to figure your student loan interest deduction.

 

Student Loan Interest Deduction Worksheet—Line 33

Before you begin: Figure any write-in adjustments to be entered on the dotted line next to line 36 (see the instructions for line 36).   Be sure you have read the Exception in the instructions for this line to see if you can use this worksheet instead of Pub. 970 to figure your deduction.

1.		Enter the total interest you paid in 2017 on qualified student loans (see the instructions for line 33). Don’t enter more than $2,500						1.
2.		Enter the amount from Form 1040, line 22				2.
3.		Enter the total of the amounts from Form 1040, lines 23 through 32, plus any write-in adjustments you entered on the dotted line next to line 36				3.
4.		Subtract line 3 from line 2				4.
5.		Enter the amount shown below for your filing status.
	Single, head of household, or qualifying widow(er)—$65,000 Married filing jointly—$135,000					5.
6.		Is the amount on line 4 more than the amount on line 5?
		No.	Skip lines 6 and 7, enter -0- on line 8, and go to line 9.
		Yes.	Subtract line 5 from line 4			6.
7.		Divide line 6 by $15,000 ($30,000 if married filing jointly). Enter the result as a decimal (rounded to at least three places). If the result is 1.000 or more, enter 1.000						7.	.
8.		Multiply line 1 by line 7						8.
9.		Student loan interest deduction. Subtract line 8 from line 1. Enter the result here and on Form 1040, line 33. Don’t include this amount in figuring any other deduction on your return (such as on Schedule A, C, E, etc.)						9.

Tuition and Fees

If you paid qualified tuition and fees for yourself, your spouse, or your dependent(s), you may be able to take this deduction. See Form 8917.

You may be able to take a credit for your educational expenses instead of a deduction. See the instructions for lines 50 and 68 for details.

Domestic Production Activities Deduction

You may be able to deduct up to 9% of your qualified production activities income from the following activities.

Your deduction may be reduced if you had oil-related qualified production activities income.

The deduction doesn't apply to income derived from:

For details, see Form 8903 and its instructions.

Blindness

If you weren’t totally blind as of December 31, 2017, you must get a statement certified by your eye doctor (ophthalmologist or optometrist) that:

If your eye condition isn't likely to improve beyond the conditions listed above, you can get a statement certified by your eye doctor (ophthalmologist or optometrist) to this effect instead.

You must keep the statement for your records.

Itemized Deductions or Standard Deduction

In most cases, your federal income tax will be less if you take the larger of your itemized deductions or standard deduction.

Exemptions

If the amount on line 38 is over $156,900, use the Deduction for Exemptions Worksheet to figure your deduction for exemptions.

Tax

Include in the total on line 44 all of the following taxes that apply.

Do you want the IRS to figure the tax on your taxable income for you?

However, don’t use the Tax Table or Tax Computation Worksheet to figure your tax if any of the following applies.

 

Foreign Earned Income Tax Worksheet—Line 44

If Form 1040, line 43, is zero, don’t complete this worksheet.
1.	Enter the amount from Form 1040, line 43	1.
2a.	Enter the amount from your (and your spouse's, if filing jointly) Form 2555, lines 45 and 50, or Form 2555-EZ, line 18	2a.
b.	Enter the total amount of any itemized deductions or exclusions you couldn't claim because they are related to excluded income	b.
c.	Subtract line 2b from line 2a. If zero or less, enter -0-	c.
3.	Add lines 1 and 2c	3.
4.	Figure the tax on the amount on line 3 . Use the Tax Table, Tax Computation Worksheet, Qualified Dividends and Capital Gain Tax Worksheet*, Schedule D Tax Worksheet*, or Form 8615, whichever applies. See the instructions for line 44 to see which tax computation method applies. (Don’t use a second Foreign Earned Income Tax Worksheet to figure the tax on this line.)	4.
5.	Figure the tax on the amount on line 2c . If the amount on line 2c is less than $100,000, use the Tax Table to figure this tax. If the amount on line 2c is $100,000 or more, use the Tax Computation Worksheet	5.
6.	Subtract line 5 from line 4. Enter the result. If zero or less, enter -0-. Also include this amount on Form 1040, line 44	6.
*Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet if you use either of those worksheets to figure the tax on line 4 above. Complete the rest of that worksheet through line 6 (line 10 if you use the Schedule D Tax Worksheet). Next, you must determine if you have a capital gain excess. To find out if you have a capital gain excess, subtract Form 1040, line 43, from line 6 of your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax Worksheet). If the result is more than zero, that amount is your capital gain excess.
If you don’t have a capital gain excess, complete the rest of either of those worksheets according to the worksheet's instructions. Then complete lines 5 and 6 above.
If you have a capital gain excess, complete a second Qualified Dividends and Capital Gain Tax Worksheet or Schedule D Tax Worksheet (whichever applies) as instructed above but in its entirety and with the following additional modifications. Then complete lines 5 and 6 above. These modifications are to be made only for purposes of filling out the Foreign Earned Income Tax Worksheet above.
1. Reduce (but not below zero) the amount you would otherwise enter on line 3 of your Qualified Dividends and Capital Gain Tax Worksheet or line 9 of your Schedule D Tax Worksheet by your capital gain excess.
2. Reduce (but not below zero) the amount you would otherwise enter on line 2 of your Qualified Dividends and Capital Gain Tax Worksheet or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (1) above.
3. Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess.
4. Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet in the Instructions for Schedule D (Form 1040).

 

Qualified Dividends and Capital Gain Tax Worksheet—Line 44

Before you begin: See the earlier instructions for line 44 to see if you can use this worksheet to figure your tax. Before completing this worksheet, complete Form 1040 through line 43. If you don’t have to file Schedule D and you received capital gain distributions, be sure you checked the box on line 13 of Form 1040.

1.		Enter the amount from Form 1040, line 43. However, if you are filing Form 2555 or 2555-EZ (relating to foreign earned income), enter the amount from line 3 of the Foreign Earned Income Tax Worksheet							1.
2.		Enter the amount from Form 1040, line 9b*			2.
3.		Are you filing Schedule D?*
		Yes.	Enter the smaller of line 15 or 16 of Schedule D. If either line 15 or 16 is blank or a loss, enter -0-.		3.
		No.	Enter the amount from Form 1040, line 13.
4.		Add lines 2 and 3			4.
5.		If filing Form 4952 (used to figure investment interest expense deduction), enter any amount from line 4g of that form. Otherwise, enter -0-			5.
6.		Subtract line 5 from line 4. If zero or less, enter -0-							6.
7.		Subtract line 6 from line 1. If zero or less, enter -0-							7.
8.		Enter:
		$37,950 if single or married filing separately,
		$75,900 if married filing jointly or qualifying widow(er), $50,800 if head of household.							8.
9.		Enter the smaller of line 1 or line 8							9.
10.		Enter the smaller of line 7 or line 9							10.
11.		Subtract line 10 from line 9. This amount is taxed at 0%							11.
12.		Enter the smaller of line 1 or line 6							12.
13.		Enter the amount from line 11							13.
14.		Subtract line 13 from line 12							14.
15.		Enter:
		$418,400 if single, $235,350 if married filing separately, $470,700 if married filing jointly or qualifying widow(er), $444,550 if head of household.
									15.
16.		Enter the smaller of line 1 or line 15							16.
17.		Add lines 7 and 11							17.
18.		Subtract line 17 from line 16. If zero or less, enter -0-							18.
19.		Enter the smaller of line 14 or line 18							19.
20.		Multiply line 19 by 15% (0.15)											20.
21.		Add lines 11 and 19							21.
22.		Subtract line 21 from line 12							22.
23.		Multiply line 22 by 20% (0.20)											23.
24.		Figure the tax on the amount on line 7. If the amount on line 7 is less than $100,000, use the Tax Table to figure the tax. If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet										24.
25.		Add lines 20, 23, and 24										25.
26.		Figure the tax on the amount on line 1. If the amount on line 1 is less than $100,000, use the Tax Table to figure the tax. If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet										26.
27.		Tax on all taxable income. Enter the smaller of line 25 or 26. Also include this amount on Form 1040, line 44. If you are filing Form 2555 or 2555-EZ, don’t enter this amount on Form 1040, line 44. Instead, enter it on line 4 of the Foreign Earned Income Tax Worksheet										27.
*If you are filing Form 2555 or 2555-EZ, see the footnote in the Foreign Earned Income Tax Worksheet before completing this line.

Alternative Minimum Tax (AMT)

If you aren't sure whether you owe the AMT, complete the Worksheet To See if You Should Fill in Form 6251.

Form 6251 should be filled in for certain children who are under age 24 at the end of 2017. See the Instructions for Form 6251 for more information.

For help with the alternative minimum tax, go to IRS.gov/AMT.

 

Worksheet To See if You Should Fill in Form 6251—Line 45

Before you begin: Be sure you have read the Exception in the instructions for this line to see if you must fill in Form 6251 instead of using this worksheet.

1.	Are you filing Schedule A?
	No.				Skip lines 1 and 2; enter on line 3 the amount from Form 1040, line 38, and go to line 4.
	Yes.				Enter the amount from Form 1040, line 41			1.
2.	Enter the total of the amounts from Schedule A, lines 9 and 27							2.
3.	Add lines 1 and 2							3.
4.	Enter any tax refund from Form 1040, lines 10 and 21							4.
5.	If you completed the Itemized Deductions Worksheet in the Instructions for Schedule A, enter the amount from line 9 of that worksheet							5.
6.	Add lines 4 and 5							6.
7.	Subtract line 6 from line 3							7.
8.	Enter the amount shown below for your filing status.
	Single or head of household—$54,300 Married filing jointly or qualifying widow(er)—$84,500 Married filing separately—$42,250							8.
9.	Is the amount on line 7 more than the amount on line 8?
	No.				Don’t complete the rest of this worksheet. You don’t owe alternative minimum tax and don’t need to fill out Form 6251. Leave line 45 blank.
	Yes.				Subtract line 8 from line 7			9.
10.	Enter the amount shown below for your filing status.
	Single or head of household—$120,700 Married filing jointly or qualifying widow(er)—$160,900 Married filing separately—$80,450							10.
11.	Is the amount on line 7 more than the amount on line 10?
	No.				Enter -0-. Skip line 12. Enter on line 13 the amount from line 9, and go to line 14.
	Yes.				Subtract line 10 from line 7			11.
12.	Multiply line 11 by 25% (0.25) and enter the smaller of the result or line 8							12.
13.	Add lines 9 and 12							13.
14.	Is the amount on line 13 more than $187,800 ($93,900 if married filing separately)?
	Yes.				Fill in Form 6251 to see if you owe the alternative minimum tax.
	No.				Multiply line 13 by 26% (0.26)			14.
15.	Add Form 1040, line 44 (minus any tax from Form 4972), and Form 1040, line 46. (If you used Schedule J to figure your tax on Form 1040, line 44, refigure that tax without using Schedule J before including it in this calculation)							15.
Next. Is the amount on line 14 more than the amount on line 15?
	Yes.				Fill in Form 6251 to see if you owe the alternative minimum tax.
	No.				You don’t owe alternative minimum tax and don’t need to fill out Form 6251. Leave line 45 blank.